Perceived Effects of International Financial Reporting Standards (IFRS) Adoption on Quality Financial Reporting of Quoted Companies in Nigeria

This study examined the effectiveness of IFRS on financial reporting quality of quoted companies in Nigeria. Five research questions were formulated and tested in this study. The study involved a sample of 150 respondents. A self-designed questionnaire was used, descriptive statistics and chi-square analysis at 0.05 level of significance was used to analyse the data gathered. Result showed that IFRS adoption would have significant positive effects on capital markets stability and efficiency. IFRS  adoption would significantly improve the transparency and usefulness of account to investors. IFRS adoption would  significantly improve public confidence in market and it will significantly enhanced the uniformity, comparability and reliability of the financial statements. Based on the findings, it was recommended among others that Standard setter such as financial reporting council should integrate the knowledge on the adoption of international financial reporting standard more in our institution curriculum. Regulatory authority such as security and exchange commission Nigeria Stock Exchange, Federal Board of Inland Revenue service should encourage all members and stakeholders to adopt as single financial reporting standard that will reduce information asymmetry in our economy. Keywords: Effectiveness, IFRS, Financial, Quality, Information and Reportin

Theories of Costs of Health and Safety Compliance and Non-Compliance with Regulations

Globally, the economics of health and safety compliance and non-compliance with regulations remains absurd and elusive. Costs of health and safety compliance at enterprise level are elements that organisations find difficult to define or price adequately due to subtle, inconspicuous, and elusive nature. Conversely, evidence shows that costs of health and safety non-compliance with regulations in recent times are eye-watering and mind-boggling. Yet, theory that provides explanation of cost behaviours concerning health and safety compliance and non-compliance with regulations is rare. Aim: The aim of the study is to develop a theoretical concept that can be used to predict costs of health and safety non-compliance with regulations. Research question: put forward by the paper is: What are the predictable cost behaviours of health and safety compliance and non-compliance with regulations? Research Method: Phenomenological research strategy was adopted; with qualitative data collected via focus group discussions; in addition to detailed observation of 20 years real costs of health and safety non-compliance with regulations data. Findings: Reveal that costs of health and safety compliance with regulations are often ill-defined and elusive. Similarly, the study discovered that cost behaviour of health and safety non-compliance with regulations can be erratic and exponential in nature. Other finding reveals that for every health and safety failure (ill-health, injuries/fatalities), there are likely associated costs, that are contingent on specific legislations, rule of law, state (national laws), and commercial viability of organisation involved

Monitoring drought and effects on vegetation in Sokoto state, Nigeria using statistical and geospatial techniques

This paper aimed at assessing drought occurrences and its effects on vegetation cover in Sokoto State, Nigeria using geospatial and statistical techniques. Monthly precipitation data which span through a period of 40 years (1980-2010) and 30 years (1982-2011) respectively were used for generating Standardized Precipitation Index (SPI) graphs and maps. LandSat   imageries of bands 3 and 4 acquired by Thematic Mapper (TM) and Enhanced Thematic Mapper (ETM+) Sensor were used for generating Normalized Difference Vegetation Index (NDVI). SPI and NDVI were generated for the study area based on inter-annual and decadal timescale. Findings showed that SPI values varied from extremely dry condition to extreme wet condition although near normal condition ranked highest while extremely wet condition ranked least.  It also revealed that most of the Local Government Areas experienced near normal conditions but  Isa, Sabon Birni and little part of the boundary between Goronyo and Wurno experienced moderately wet conditions between 1982 and 1991. It was further observed that the whole region was dominated with near normal condition except Sabon Birni and Isa LGAs that experienced extremely, severely and moderately wet condition between 1992 and 2001. In contrast, the SPI values for over 90% of the state  between 2002 and 2011 fall within the severely dry conditions. Findings further showed that change scenarios observed from the derived NDVI and SPI maps indicated that the climatic variability currently being experienced is likely to increase and intensify in future. It is obvious that urgent attention on drought management over this region is needed.Keywords: Drought, SPI, NDVI, Vegetation Cover, Landsat Imageries, Northern Nigeri

Population Structure Analyses Provide Insight into the Source Populations Underlying Rural Isolated Communities in Illinois

We have previously hypothesized that relatively small and isolated rural communities may experience founder effects, defined as the genetic ramifications of small population sizes at the time of a community’s establishment. To explore this, we used an Illumina Infinium Omni2.5Exome-8 chip to collect data from 157 individuals from four Illinois communities, three rural and one urban. Genetic diversity estimates of 999,259 autosomal markers suggested that the reduction in heterozygosity due to shared ancestry was approximately 0, indicating a randomly mating population. An eigenanalysis, which is similar to a principal component analysis but ran on a genetic coancestry matrix, conducted in the SNPRelate R package revealed that the majority of these individuals formed one cluster with a few putative outliers obscuring population variation. An additional eigenanalysis on the same markers in a combined data set including the 2,504 individuals in the 1000 Genomes database found that most of the 157 Illinois individuals clustered into one group in close proximity to individuals of European descent. A final eigenanalysis of the Illinois individuals with the 503 individuals of European descent (within the 1000 Genomes Project) revealed two clusters of individuals and likely two source populations; one British and one consisting of multiple European subpopulations. We therefore demonstrate the feasibility of examining genetic relatedness across Illinois populations and assessing the number of source populations using publicly available databases. When assessed, it becomes possible for population structure information to contribute to the understanding of genetic history in rural populations

Knowledge, attitudes, and risk perception of broiler grow-out farmers on antimicrobial use and resistance in Oyo state, Nigeria

Assessing knowledge, attitudes, and risk perception of Nigerian broiler grow-out farmers (n = 152) to antimicrobial resistance (AMR) with a five sectional purposive-structured-questionnaire: demographics; knowledge; attitudes; risk-perception; and response to regulation of antimicrobial practices. Data were analyzed using descriptive statistics, chi-square test, and binary logistic regression. Respondents’ knowledge score, in total, was lower than average, with all (100%) respondents having the understanding that antibiotics kill/reduce bacteria, most participants (>73%) believing that feeding antibiotics to broiler chickens is a necessity for weight gain, and many (>69%) thinking that no negative side-effects exist with the use of antibiotics. Poor attitude towards antimicrobial usage was prevalent (>63%) with unsatisfactory performance in most instruments: >60% of farmers reported using antimicrobials every week and still use antimicrobials when birds appear sick, and most (>84%) arbitrarily increase the drug dosages when used. However, a satisfactory performance score was reported (68%) in risk perception of AMR with >63% perceiving that inappropriate use of antibiotics is the main factor causing the emergence of resistant bacteria; >65.8% expressed that AMR in broiler chickens is not essential for public health, that AMR cannot develop from broiler bacteria diseases, that increasing the frequency of antimicrobial use cannot increase AMR in future, and that usage cannot lead to antibiotic residue in broiler-meat products leading to AMR development in human. None of the respondents were aware of any regulation for monitoring antimicrobial use. Significant factors associated with knowledge, attitudes, and risk perception of antimicrobial use and resistance among broiler grow-out farmers include marital status, farm category, education, educational specialization, sales target, growth duration/cycle, broiler stocking batch, and feed source. Identified gaps exist in AMR awareness among Nigerian broiler farmers and should be targeted through stakeholders’ participation in combatting AMR threatshttp://www.mdpi.com/journal/antibioticsVeterinary Tropical Disease

No need to breed for enhanced colonization by arbuscular mycorrhizal fungi to improve low-P adaptation of West African sorghums

Aims Western Africa (WA) sorghums are predominantly cultivated under low plant available phosphorus (P) soil conditions with a diverse population of arbuscular mycorrhizal fungi (AMF) present. This study aims to determine whether sorghum breeding programs should target higher colonization by AMF through understanding the genotypic variation of sorghum for AMF-root colonization (AMF-RC) under different P-fertility conditions at different growth stages and assessing the genetics underlying AMF-RC using genome-wide association study (GWAS). Method A sorghum diversity panel of 187 WA genotypes was grown in low-P soil in a pot trial for 38 days and a subset of 13 genotypes was grown in a low- and high-P field until maturity at ICRISAT-Samanko in Mali, WA. Root samples were taken at 38 days from the pot trial plants and at flowering time in the field trials. Shoot biomass was analyzed for P concentration and dry matter yield. GWAS was conducted for shoot-P-content and AMF-RC. Results Significant genotypic variation was observed for AMF-RC, but the repeatability estimates were only low (w2 = 0.15 at 38 days) to moderate (w2 = 0.54–0.56 at flowering time). AMF-RC was significantly higher in low-P versus high-P field conditions. Large residual variation was observed for AMF-RC in both pot and field trials. None of the genotypic groups, contrasting for selection history, race and grain yield performance across multiple field trials, differed significantly for AMF-RC. AMF-RC showed no or negative relationships to shoot-P-content and grain yield, irrespective of soil-P level or plant developmental stage. AMF-RC at 38 days was significantly correlated (r = 67**) to AMF-RC at flowering. However, GWAS did not detect significant genomic regions for AMF-RC but did for shoot-P content

Occurrence and pattern of disability in rural settings in Nigeria

Background and objectives: Disability is a major public health problem in the developing countries. Yet studies and census reports from developing countries provide insufficient information on disability profiles. Therefore, the aim of this study was to assess occurrence, patterns and socio-demographic correlates of disability in selected rural settings in Nigeria. Materials and methods: This house to house cross-sectional survey was conducted among 200 residents in Moro and Edunabon communities in Ife North Local Government Area, Osun State, Nigeria. Disability was classified according to the World Health Organization International classification with criteria based on functional limitation. Households were considered as the Primary Sampling Unit (PSU) in this study. Descriptive and inferential statistics were used for the analysis of the data obtained. The alpha level was set at p< 0.05. Results: The total occurrence of disability was 16%. Visual disability was the most prevalent (6%) and it was significantly associated with age (χ2=11.702; p= 0.010).  The recorded locomotor, mental, speech and hearing disabilities constituted 5%, 2%, 1% and 2% respectively of the total population surveyed. The overall occurrence was found to be higher among males and the middle-aged group (31-50) and significantly correlated with low socioeconomic status. There was a significant association between visual impairment and age (χ 2=11.702; p= 0.010); hearing disability and marital status (χ2=21.747; p= 0.003); as well as mental disability and marital status (χ2=21.747; p= 0.003). Conclusion: A high occurrence of disability was identified among rural residents in Nigeria, especially among males, those with low socio-economic status, those educated up to secondary school, unemployed and married partners. Visual disability, followed by locomotor disability, is the most common type. It is related to age, while marital status significantly correlates with hearing and mental disability

Effects of methanolic leaf, bark and fruit extracts of Kigelia africana on haematology and erythrocyte membrane stability in rats

The toxicity, haematological and erythrocyte membrane stabilizing effects of different parts of Kigelia africana were evaluated. The different parts namely bark, leaf and fruit were subjected to phytochemical tests and  flavonoids, saponnins, phlobatannin and tannins were found. Sub-acute toxicity study showed no adverse effect on erythrocytic indices at the doses tested for 28 days, Kigelia africana leaf (KAL) at 1000mg/kg caused  leucopaenia in the rats. In vitro, Kigelia africana bark and fruit were able to protect red cell membrane against heat and hypotonicity induced lysis. Oral acute toxicity assays did not show any mortality at 5 g/kg of the  plant extracts. The results indicated that the methanolic extracts of different plant parts K. africana had on adverse effect on haematology of rats at sub-acute dosing and is safe.Keywords: Erythrocyte membrane, Haematology, Kigelia africana, Phytochemistry, Toxicit

Gender factor as a correlate of students\' performance on creativity and intellegence tests in Oyo State secondary schools

No Abstract.African Journal for the psychological studies of social issues Vol. 10 (1&2) 2007: pp. 251-26